58.1-1006 - Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article. - Virginia Statutes

§ 58.1-1006. Forms and kinds of containers, methods of breaking packages, andmethods of affixing stamps; penalty for interfering with enforcement ofarticle.

The Department shall provide by rules and regulations forms and kinds ofcontainers, the methods of breaking packages and methods of affixing stampsthat shall be employed by persons subject to the cigarette tax, therebymaking possible the enforcement of payment of the cigarette tax byinspection. Any person subject to this tax engaging in or permitting suchpractices as are prohibited by rules and regulations of the Department or anyperson who upon demand of the Department or any of its officers or agentsrefuses to allow full inspection of the premises or any part thereof, or inany way interferes with any agent of the Department in the performance of hisduties in enforcing this chapter, shall be guilty of a Class 2 misdemeanor.Further, a stamping agent shall have such agent's stamping permit suspendedand be subject to a penalty of $1,000 for each day the stamping agent engagesin or permits practices that are prohibited by rules and regulations of theDepartment or refuses to allow full inspection of the premises or any partthereof, or in any way interferes with any agent of the Department in theperformance of his duties in enforcing this chapter. Such penalty shall beassessed and collected by the Department as other taxes are collected.

(Code 1950, § 58-757.5; 1960, c. 392, § 5; 1984, c. 675; 2005, c. 28.)